Referred to the House Committee on Ways and Means.
Congressional Research Service
Official summary
Version 00 · Introduced in House · Mar 14, 2018
Electricity Reliability and Fuel Security Act
This bill amends the Internal Revenue Code to allow a tax credit through 2022 for a portion of the expenses for the operation or maintenance of a coal-powered electric generation unit, excluding expenses for coal.
The credit applies to taxpayers who own or lease an electric generation unit that uses coal to produce at least 75% of the electricity produced by the unit.
Qualified public entities may transfer the credit to an eligible project partner. A "qualified public entity" is: (1) a federal, state, or local government entity or any political subdivision, agency, or instrumentality thereof; (2) a mutual or cooperative electric company; or (3) a not-for-profit electric utility which had or has received a loan or loan guarantee under the Rural Electrification Act of 1936.
An "eligible project partner" is a person who:
is responsible for operating, maintaining, or repairing the unit;
participates in the provision, including transportation, of coal to the unit;
provides financing for the construction or operation of the unit; or
Source last updated: Aug 11, 2025. Consult Congress.gov for the current record.
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